Polls suggest Donald Trump will be the first US president to lose re-election since George HW Bush in 1992. AFP
Polls suggest Donald Trump will be the first US president to lose re-election since George HW Bush in 1992. AFP
Polls suggest Donald Trump will be the first US president to lose re-election since George HW Bush in 1992. AFP
Polls suggest Donald Trump will be the first US president to lose re-election since George HW Bush in 1992. AFP

With 100 days left before the US election, American democracy hangs in the balance


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In about 100 days the most consequential American election since 1932 will take place. By any measure the winner should be a foregone conclusion: the Democratic Party's candidate Joe Biden.

By the measure of polls President Donald Trump is in deep trouble. The big picture is this: polls conducted last week show him 15 points behind Mr Biden. In March, the former vice president's advantage was just two points, a statistical tie.

At a more granular level, at this same point in the election campaign of 2016 Mr Trump was leading in the suburbs, where presidential elections are won or lost, by 10 percentage points. Today Mr Biden leads by nine points, a swing of 19 per cent.

The polls echo historical precedent: Mr Trump is running for re-election in the middle of a crisis, like Herbert Hoover in 1932 as the Great Depression gripped the US, or Jimmy Carter in 1980 as the Iranian hostage crisis and inflation swept the country, and the first president George Bush in 1992 who saw a national mood swing from the sugar high of sweeping former Iraqi dictator Saddam Hussein out of Kuwait while a deep recession and slow recovery ruined the economic prospects of millions of voters.

All three men lost their re-election bids. Can anyone look at the uncontrolled surge of the coronavirus pandemic with its associated mass lay-offs and shrinking economy plus the civil unrest since the murder of an African American, George Floyd, by a Minneapolis policeman and not see a national situation that is at least the equal of the crises that sank presidents Hoover, Carter and Bush?

  • Police officers behind a barricade look on as protesters fill the street in front of Seattle City Hall. AP Photo
    Police officers behind a barricade look on as protesters fill the street in front of Seattle City Hall. AP Photo
  • Protesters raise their fists during a rally in support of Black Lives Matter outside the Academy of Motion Picture Arts & Sciences in Beverly Hills, California. AP Photo.
    Protesters raise their fists during a rally in support of Black Lives Matter outside the Academy of Motion Picture Arts & Sciences in Beverly Hills, California. AP Photo.
  • Black Lives Matter protesters chant during a demonstration outside Iowa Governor Kim Reynolds' office. AP Photo
    Black Lives Matter protesters chant during a demonstration outside Iowa Governor Kim Reynolds' office. AP Photo
  • Protesters march during a "Black Trans Lives Matter" march against police brutality in the Brooklyn borough of New York City. AFP
    Protesters march during a "Black Trans Lives Matter" march against police brutality in the Brooklyn borough of New York City. AFP
  • Black Lives Matter demonstrators march in the wake of the Atlanta Police deadly shooting of Rayshard Brooks in Atlanta, Georgia, USA. EPA
    Black Lives Matter demonstrators march in the wake of the Atlanta Police deadly shooting of Rayshard Brooks in Atlanta, Georgia, USA. EPA
  • A person walks past a street mural by artist Vincent Ballentine in the Brooklyn Borough of New York City. AFP
    A person walks past a street mural by artist Vincent Ballentine in the Brooklyn Borough of New York City. AFP
  • Lahahuia Hanks holds up a fist in front of the Confederate carving at Stone Mountain Park during a Black Lives Matter protest in Stone Mountain, Georgia. Getty Images
    Lahahuia Hanks holds up a fist in front of the Confederate carving at Stone Mountain Park during a Black Lives Matter protest in Stone Mountain, Georgia. Getty Images
  • Black Lives Matter demonstrators Tim Higgins (L) and Michael Jone (R) embrace near Centennial Olympic Park in the wake of the Atlanta Police deadly shooting of Rayshard Brooks in Atlanta, Georgia, USA. EPA
    Black Lives Matter demonstrators Tim Higgins (L) and Michael Jone (R) embrace near Centennial Olympic Park in the wake of the Atlanta Police deadly shooting of Rayshard Brooks in Atlanta, Georgia, USA. EPA
  • Black Lives Matter demonstrators march past a mural of civil right leader and US Representative John Lewis in the wake of the Atlanta Police deadly shooting of Rayshard Brooks in Atlanta, Georgia, USA. EPA
    Black Lives Matter demonstrators march past a mural of civil right leader and US Representative John Lewis in the wake of the Atlanta Police deadly shooting of Rayshard Brooks in Atlanta, Georgia, USA. EPA
  • In an aerial image from a drone, a 'Black Lives Matter' mural chalk painting is seen on the 300 block of South Madeira Street in Baltimore, Maryland. Getty Images
    In an aerial image from a drone, a 'Black Lives Matter' mural chalk painting is seen on the 300 block of South Madeira Street in Baltimore, Maryland. Getty Images
  • New York State Comptroller Scott Stringer speaks to support of Black Lives Matter and to mark the 30th anniversary of the Justice for Janitors movement near Rockefeller Center in New York City. Getty Images
    New York State Comptroller Scott Stringer speaks to support of Black Lives Matter and to mark the 30th anniversary of the Justice for Janitors movement near Rockefeller Center in New York City. Getty Images
  • US President Donald Trump shows his signature on an Executive Order on Safe Policing for Safe Communities, in the Rose Garden of the White House in Washington, DC. AFP
    US President Donald Trump shows his signature on an Executive Order on Safe Policing for Safe Communities, in the Rose Garden of the White House in Washington, DC. AFP
  • People walk between concrete barriers newly installed by the city as protesters demonstrate against racial inequality and occupy space at the CHOP area near the Seattle Police Department's East Precinct in Seattle, Washington, U.S. REUTERS
    People walk between concrete barriers newly installed by the city as protesters demonstrate against racial inequality and occupy space at the CHOP area near the Seattle Police Department's East Precinct in Seattle, Washington, U.S. REUTERS
  • A grandmother and granddaughter hold a sign and look on as protesters march against the Confederate Monument carved into granite at Stone Mountain Park in Stone Mountain, Georgia, U.S. REUTERS
    A grandmother and granddaughter hold a sign and look on as protesters march against the Confederate Monument carved into granite at Stone Mountain Park in Stone Mountain, Georgia, U.S. REUTERS

And yet, it is a measure of just how norm-shattering, traumatic and, frankly, bizarre Mr Trump’s years in office have been that virtually no one feels confident that the previous history is a guide to what will happen on November 3.

Mr Trump has shattered every rule and norm of presidential behaviour in the past three-and-a-half years. In a perverse form of political genius he has used the tools of modern communications – especially social media platform Twitter – to get inside the collective American psyche. His tweets have shifted the entire national conversation on to Twitter, where facts are few and the character limit in tweets means snark, abuse and expressions of fear dominate.

The media, playing by the old rules and norms of giving a president’s statements credit for being factual, has been forced to repeat his lies and spend far too much time analysing his tweets than reporting news.

Here's an example of how deeply Mr Trump has disrupted the status quo: recently reporters granted one-to-one interviews have been asking him, if he loses on November 3, will he respect the result and leave office. That the question even has to be asked is shocking. This happened most recently last Sunday in an interview with Fox News' Chris Wallace. The President's non-committal answer was he would "have to see". Then Mr Trump added: "I'm not going to just say yes. I'm not going to say no."

He then went on to criticise yet again voting by mail, something the Democrats want because of the pandemic. Mr Trump said it would “rig the election”.

People who live in parts of the world where the ballot box rarely brings change will be familiar with the tension of "will the vote be fair, will the result be respected?". In America this tension is unprecedented.

This has led to a kind of panic among opinion formers and leading academics. Yale University history professor Timothy Snyder, an expert on how societies are taken over by dictatorships, put up a 20-tweet thread on Twitter last weekend with advice on how to resist authoritarianism. It begins: “Do not obey in advance.” It ends: “Be as courageous as you can. If none of us is prepared to die for freedom, then all of us will die under tyranny.”

Washington Post columnist Brian Klaas, who has studied many contentious elections around the world, wrote last year: "For many countries, elections don't involve just counting ballots but also counting bodies." He then outlined his fears for the presidential election.

“The bulwarks that protect a country from political violence can be breached if the leader of that country dehumanises certain groups of people, targets political opponents with venomous rhetoric, explicitly encourages violence and then rejects the results of an election. Trump raises all four of those red flags,” Mr Klaas wrote.

Neither Mr Snyder nor Mr Klaas is anyone’s idea of a radical. Their sense of alarm is a reflection of how deep the despair is in America as Election Day approaches.

In recent weeks it seems Mr Trump and his advisers have been working hard to prevent the election from taking place. His administration’s approach to the pandemic is to let it surge. Last week set records for new cases. More than 143,000 have died. It also looks like he is trying to provoke some major act of violence that might allow him to try to cancel the election.

The images of men from federal agencies in full combat gear but wearing no identification snatching protesters from the streets of Portland, Oregon, and throwing them into unmarked vehicles recall similar scenes in Chile and Argentina, when democracy was suspended in those countries during the Dirty Wars of the 1970s. The scenes will certainly excite the 35-38 per cent of Mr Trump's unswayable support. The question is whether these actions will incite real violence in return. Every day it seems like a neck-and-neck race for America to make it to November as a functioning democracy.

And yet.

There is a reality that is too easily overlooked in the Twitter-stoked paranoia gripping American political life. It’s a reality I have covered as a journalist during the past four years.

Michael Goldfarb was at Donald Trump’s inauguration in Washington in 2017. The day after he was part of the Million Women March crowd that was at least double the size that turned out for the inauguration. Reuters
Michael Goldfarb was at Donald Trump’s inauguration in Washington in 2017. The day after he was part of the Million Women March crowd that was at least double the size that turned out for the inauguration. Reuters

I was in Washington for Mr Trump’s inauguration in 2017. The day after I was part of the Million Women March crowd that was at least double the size that turned out on the Mall to watch Mr Trump take the oath of office.

In the mid-term elections of 2018, in suburban Atlanta I recorded a group of women as they prepared to canvass their neighbourhood on behalf of the Democratic candidate. They were upper middle class (it was a very nice suburb), for the most part in their 40s and 50s, many had professional qualifications: law degrees and MBAs. Some had been on the Million Women March. Political activism was new to them. The work of those women and similar groups across the country was instrumental in the Democrats taking control of the House of Representatives.

In 2019’s elections, that same female-driven energy propelled the Democrats to victory in governor’s contests in three southern states. Democrats won both houses of the Virginia legislature, an astonishing result.

Our cartoonist's take on Joe Biden's position vis-a-vis Donald Trump in April.
Our cartoonist's take on Joe Biden's position vis-a-vis Donald Trump in April.

There is no reason to think that momentum has dissipated.

Finally, there is this easily forgotten fact: in 2016 Hillary Clinton won the election by nearly three million votes. Mr Trump was put into office by the archaic mechanism of the Electoral College. The states of Pennsylvania, Michigan and Wisconsin provided his winning margin in the Electoral College. Today's polls show Mr Biden leading Mr Trump in all three.

To go back to the beginning: by any historical measure, if the vote is free and fair and all the ballots counted, Mr Biden is on course to become the next president.

The next 100 days will be a measure of how much Mr Trump's norm-shattering first term has upended historical precedent and set America even further down a path towards uncertainty and political dysfunction.

Michael Goldfarb is the host of the First Rough Draft of History podcast

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Points to remember
  • Debate the issue, don't attack the person
  • Build the relationship and dialogue by seeking to find common ground
  • Express passion for the issue but be aware of when you're losing control or when there's anger. If there is, pause and take some time out.
  • Listen actively without interrupting
  • Avoid assumptions, seek understanding, ask questions
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Display: 6.8" edge quad-HD  dynamic Amoled 2X, Infinity-O, 3088 x 1440, 500ppi, HDR10 , 120Hz

Processor: 4nm Snapdragon 8 Gen 1/Exynos 2200, 8-core

Memory: 8/12GB RAM

Storage: 128/256/512GB/1TB

Platform: Android 12

Main camera: quad 12MP ultra-wide f/2.2, 108MP wide f/1.8, 10MP telephoto f/4.9, 10MP telephoto 2.4; Space Zoom up to 100x, auto HDR, expert RAW

Video: 8K@24fps, 4K@60fps, full-HD@60fps, HD@30fps, super slo-mo@960fps

Front camera: 40MP f/2.2

Battery: 5000mAh, fast wireless charging 2.0 Wireless PowerShare

Connectivity: 5G, Wi-Fi, Bluetooth 5.2, NFC

I/O: USB-C

SIM: single nano, or nano and SIM, nano and nano, eSIM/nano and nano

Colours: burgundy, green, phantom black, phantom white, graphite, sky blue, red

Price: Dh4,699 for 128GB, Dh5,099 for 256GB, Dh5,499 for 512GB; 1TB unavailable in the UAE

Results:

5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)

5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly

6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel

6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani

7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel

7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel

All or Nothing

Amazon Prime

Four stars

Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5

The years Ramadan fell in May

1987

1954

1921

1888

ARGENTINA SQUAD

Goalkeepers: Franco Armani, Agustin Marchesin, Esteban Andrada
Defenders: Juan Foyth, Nicolas Otamendi, German Pezzella, Nicolas Tagliafico, Ramiro Funes Mori, Renzo Saravia, Marcos Acuna, Milton Casco
Midfielders: Leandro Paredes, Guido Rodriguez, Giovani Lo Celso, Exequiel Palacios, Roberto Pereyra, Rodrigo De Paul, Angel Di Maria
Forwards: Lionel Messi, Sergio Aguero, Lautaro Martinez, Paulo Dybala, Matias Suarez

The%20specs%20
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World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m